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INCOME TAX ASSESSMENT ACT 1936 - SECT 109K
Inter-company payments and loans not treated as dividends
A private company is not taken under section 109C or 109D to pay a
dividend because of a payment or loan the private company makes to another
company.
Note: This does not
apply to a payment or loan to a company in its capacity as trustee. (See
section 109ZE.)
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